Question 1

My only income are my pensions from Sweden, there I also pay tax on my pensions. Regarding to the double tax agreement between Sweden and Thailand I am only obligated to pay tax in Sweden. My question is, if I don't need to pay tax in Thailand am I still obligated to declare the money I take in here in Thailand. Yearly I take in more than 1 000 000 THB.

Chas Begley · Accepted Answer

If the assets are classed as assessable income and you are claiming the tax credits, you still have to file a tax return.

Question 2

If my only income is a government pension from my home country and the double tax agreement clearly states it is "only" taxed in my home country, do I still need to file taxes in Thailand?

Chas Begley · Accepted Answer

If the DTA states that it is not assessable income in Thailand, you do not need to file this on a Thai tax return.

Question 3

What about private pensions, savings, and investments from Germany - asr they taxable in Thailand?

Chas Begley · Accepted Answer

Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand. Learn more about the Thailand–Germany DTA in our full webinar here.

双重征税协定（DTA）

类别